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of <h1>Appellate Tribunal restores appeal after payment to PM Relief Fund, sets aside Central Excise duty demand.</h1> <h3>M/s Vision India Versus Commissioner of Central Excise, Noida</h3> The Appellate Tribunal allowed the restoration of an appeal due to non-appearance upon payment of a cost of Rs. 2000 in the 'Prime Minister's National ... Restoration of appeal - SSI Exemption - CENVAT credit - It appeared to revenue that since appellant is availing CENVAT facility for colour Television sets they cannot opt for availment of N/N. 8/2002 for Black and White T.V. - Held that: - there is no clear finding by the original authority that CENVAT credit was availed in respect of inputs which were going into manufacture of Black and White T. V. So far as the assessment of Black and White T. V. is concern, there is no violation of conditions of N/N. 8/2002 - appeal allowed - decided in favor of appellant. Issues:1. Restoration of appeal due to non-appearance.2. Dispute over availing Cenvat credit and exemption under Notification No. 8/2002 for Black and White T.V. sets.3. Adjudication of demand for Central Excise duty, penalty, and interest.4. Appeal against Order-in-Appeal dismissing the appellant's appeal.Issue 1: Restoration of appeal due to non-appearanceThe Appellate Tribunal considered a Miscellaneous Application for the restoration of an appeal where the amount in dispute was less than Rs. 17,000 along with an equal amount of penalty and interest. Despite no reason being provided for non-appearance on the hearing date leading to the appeal's dismissal, the Tribunal allowed the restoration application upon payment of a cost of Rs. 2000 in the 'Prime Minister's National Relief Fund' within six weeks.Issue 2: Dispute over availing Cenvat credit and exemption under Notification No. 8/2002The appellant was manufacturing both Black and White T.V. sets and color T.V. sets and availing Cenvat credit on color T.V. sets with the normal rate of duty. Subsequently, they opted for exemption under Notification No. 8/2002, leading to a cause notice for demand of Central Excise duty. The original authority held that since the appellant availed Cenvat facility for color T.V. sets, they were not eligible for the exemption for Black and White T.V. sets. The Commissioner (Appeals) upheld this decision. However, the Tribunal found no clear finding that Cenvat credit was used for inputs in manufacturing Black and White T.V. sets, ultimately allowing the appeal and setting aside the previous orders.Issue 3: Adjudication of demand for Central Excise duty, penalty, and interestThe original authority confirmed the demand for Central Excise duty, imposed a penalty, and directed the appellant to pay interest for not complying with the exemption under Notification No. 8/2002. The Commissioner (Appeals) dismissed the appeal against this decision, leading the appellant to approach the Tribunal.Issue 4: Appeal against Order-in-Appeal dismissing the appellant's appealAfter hearing both parties and reviewing the records, the Tribunal found that there was no violation of the conditions of Notification No. 8/2002 regarding the assessment of Black and White T.V. sets. Consequently, the Tribunal set aside the Order-in-Original and Order-in-Appeal, allowing the appellant's appeal and disposing of the miscellaneous application, subject to the compliance of paying Rs. 2000 in the 'Prime Minister's National Relief Fund' by a specified date.
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